Data page
FICA rates and wage base
FICA includes Social Security and Medicare payroll taxes. PipGoat uses this page as a reference for paycheck-change explanations that involve Social Security, Medicare, and wage-base resets.
Current rate table
| Payroll tax | Employee rate | Wage base |
|---|---|---|
| Social Security | 6.2% | $184,500 taxable maximum for 2026 |
| Medicare | 1.45% | No standard wage base limit |
| Additional Medicare Tax | 0.9% | Applies above statutory thresholds |
Which PipGoat tools use this data
Official source
IRS Publication 15 and the Social Security Administration 2026 cost-of-living adjustment release.
Last verified
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